Transmission of salary statements at the end of the working relationship

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At the end of the working relationship, the employer must complete certain formalities, namely:

  • transmit salary/pension statements to the Luxembourg Inland Revenue (Administration des contributions directes - ACD);
  • draw up the certificate of employment;
  • make a breakdown of the salary payments and draw up the receipt for payment of the balance;
  • deregister the employee from the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS).

Prerequisites

The employer and employee must first have terminated their working relationship, whether due to:

  • resignation;
  • termination by mutual consent;
  • dismissal;
  • early retirement or retirement;
  • death of the employee;
  • the employer ceasing business.

How to proceed

Electronic transmission of salary/pension statements

As soon as the working relationship has ended, the employer must electronically transmit the salary/pension statements to the ACD.

The electronic submission of salary/pension statements under the normal tax regime can be made by an intermediary (proxy, fiduciary or other) acting on behalf of the employer. It must be carried out via the MyGuichet.lu platform:

  • either by filing a structured document in XML format of a maximum file size of 7 MB;
  • or by using the online data input assistant.

A validated LuxTrust product (individual or professional) is required to identify the declarant for either type of transmission on MyGuichet.lu.

The national identification numbers to indicate are:

  • the national identification numbers from the national directory of natural persons (13-digit identification number, without spaces); or
  • the national identification numbers of legal persons (11-digit identification number, without spaces).

The electronic statements must include all salaries paid during the tax year. A separate statement must be made for each country of residence of the employee.

Statements sent in paper format to the ACD will no longer be accepted.

The original tax cards must be kept like all other commercial documents for 10 years, in accordance with company law.

Pre-validation platform (or test)

For software editors and other IT services, the ACD provides an online pre-validation platform for XML files generated or created for testing purposes. It is recommended to follow this format pre-validation step before creating files with real data to transmit via MyGuichet.lu.

The transmission of data involves various parties. For any questions, please contact:

  • LuxTrust regarding a product for individuals or professionals;
  • the Guichet.lu helpdesk regarding the transmission application MyGuichet.lu;
  • your software provider regarding syntactical and semantic validation errors;
  • the IT division of the ACD for technical questions regarding the file in XML format;
  • for questions regarding taxation, the competent RTS tax office: RTS 1 (Centre), RTS Esch-sur-Alzette (South) or RTS Ettelbruck (North).

Conditions of transmission

The transmission of statements must:

  • have a unique reference file number per tax year and debtor;
  • contain at least one salary or pension statement;
  • refer to only one tax year;
  • only contain the statements from one debtor (same number of identification).

Salary and pension statement transmissions may:

  • contain the statements for different employees or retirees of the same debtor (employer);
  • contain initial salary and pension statements as well as annulling statements.

Account statements must have a unique reference number per tax year and debtor. The time periods in the statements must correspond to the tax year.

In the event that the beneficiary changes their country of residence during the year, it is necessary to create 2 separate statements.

Who to contact

Luxembourg Inland Revenue (ACD)

Address:
33, rue de Gasperich L-5826 Hesperange Luxembourg
Website:
https://impotsdirects.public.lu/fr/profil/organigramme.html
Please consult the above website to find the competent department.

Related procedures and links

Procedures

The employee's tax card

Links

Legal references

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